With regard to income tax for 1971 of an individual who filed a blue return for income tax for 1970 and who operated a business that generates business income, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act is, notwithstanding the provisions of Article 5, paragraphs (1) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971), to be the amount obtained by deducting, from the amount calculated pursuant to the provisions of that Article, the amount set forth in the right-hand column of the following table corresponding to the category of the amount set forth in the left-hand column of that table into which that individual's taxable gross income, etc. for 1970 prescribed in paragraph (1), item (ii) of that Article falls.